The Impact of Internal Audit on Financial

Reporting Quality
 Introduction
• Importance of financial reporting quality;
Informed Decision Making, Transparency and Accountability, Investor Confidence and Trust, Compliance
with Regulatory Requirements
• Role of internal audit in enhancing financial reporting quality

• Purpose of the research :

to investigate the impact of internal audit on financial reporting quality in listed companies. The study seeks
to identify whether the presence of an effective internal audit function enhances the quality of financial
reporting in organizations.
Research Questions & Objectives:
1.What is the impact of internal audit on financial reporting quality?
2.What internal audit practices enhance financial reporting quality?
3.How can organizations improve internal audit practices to enhance financial reporting quality?

To determine the impact of internal audit on financial reporting quality.

To identify internal audit practices that enhance financial reporting quality.
To recommend ways for organizations to improve their internal audit practices to enhance
financial reporting quality.
Research Methodology:
•Quantitative research approach
•Population: publicly traded companies in Saudi Arabia
•Data collection: survey questionnaire administered to CFOs and internal auditors
•Closed-ended and open-ended questions
•Data analysis:
1. regression analysis; to test the hypothesis that internal audit quality has a positive impact on
financial reporting quality
2. correlation analysis; to examine the strength and direction of the relationship between the two
variables
Thank you